82.12.800 - Exemptions -- Uses of vessel, vessel's trailer by manufacturer. - Washington Statutes

Exemptions — Uses of vessel, vessel's trailer by manufacturer.

(1) The tax imposed under RCW 82.12.020 shall not apply to the following uses of a vessel, as defined in *RCW 88.02.010, by the manufacturer of the vessel:

     (a) Activities to test, set-up, repair, remodel, evaluate, or otherwise make a vessel seaworthy, to include performance, endurance, and sink testing, if the vessel is to be held for sale;

     (b) Training activities of a manufacturer's employees, agents, or subcontractors involved in the development and manufacturing of the manufacturer's vessels, if the vessel is to be held for sale;

     (c) Activities to promote the sale of the manufacturer's vessels, to include photography and video sessions to be used in promotional materials; traveling directly to and from vessel promotional events for the express purpose of displaying a manufacturer's vessels;

     (d) Any vessels loaned or donated to a civic, religious, nonprofit, or educational organization for continuous periods of use not exceeding seventy-two hours, or longer if approved by the department; or to vessels loaned or donated to governmental entities;

     (e) Direct transporting, displaying, or demonstrating any vessel at a wholesale or retail vessel show;

     (f) Delivery of a vessel to a buyer, vessel manufacturer, registered vessel dealer as defined in *RCW 88.02.010, or to any other person involved in the manufacturing or sale of that vessel for the purpose of the manufacturing or sale of that vessel; and

     (g) Displaying, showing, and operating a vessel for sale to a prospective buyer to include the short-term testing, operating, and examining by a prospective buyer.

     (2) Subsection (1) of this section shall apply to any trailer or other similar apparatus used to transport, display, show, or operate a vessel, if the trailer or other similar apparatus is held for sale.

[1997 c 293 § 1.]

Notes: *Reviser's note: RCW 88.02.010 was recodified as RCW 88.02.310 pursuant to 2010 c 161 § 1231, effective July 1, 2011.